(1) Where the prescribed authority is satisfied upon such proof as may be furnished to it that any specified goods, upon which tax leviable under this Act has been paid, have been exported or conveyed out of the Calcutta Metropolitan Area within a period of six months from the date of entry thereof into that Area without being 'consumed, used or sold therein, the amount of tai levied and collected for the entry ;of such goods into that Area shall be refunded to the dealer by whom such tax has been paid :
Provided that where any part of such goods is consumed, used or sold in the Calcutta Metropolitan Area, the refund shall be made in respect of thdt part of such goods as have not been consumed, used or sold therein :
Provided further 'that such percentage of the tax, not exceeding five per cent., as the State Goverinnent may, by rules, spccify in this behalf, may be deducted from the amount cf the said refund towards the cost of collection and refund -of the tax.
(2) The refund re4erred to in sub-section (I) shall not lite made unless the application for the saute is made within one 3nomth from the date of exportation or conveyance out of the Calcutta Metropolitan Area, as the case may be, or within such further period as the State Government may, in any special ease or class of cases, -allow.
(3) Where any amount has been paid in excess of the tax leviable under this Act on any specified goods, the amount -which has been so paid in excess shall, on the application of the dealer by whom such tax has been paid, be refunded to him either in cash or, at the option of the dealer, by the deduction of such amount from any tax payable by such dealer under this Act :
Provided that no refund shall be made under this sub- -section unless the application for such refund is made within one month from the date on which the payment of the tax has been declared by the prescribed authority to be in excess of -the amount leviable under this Act.
(4) Every refund made under this section shall be subject to such conditions as may 'be prescribed.
Unpaid tax to be recovered &San arrear of land revenue.
Refund of Oar.
.20. (1) The prescribed authority may, in respect of any kind of specified goods, accept from a dealer deposit of a sum which, in the opinion of that authority, is sufficient to cover the tax leviable under this Act and estimated to be payable (luring a prescribed period by such," dealer.
(2) On acceptance of such deposit, the prescribed authority shall issue, in this prescribed form, a receipt showing the amount deposited, - Advance deposit of tax.
The Taxes on Entry of Goods into Calcutta Metropolitan Area Oct, 1970.
[President's Act
(3) Subject to the prescribed conditions, the receipt referred to in sub-section (2) shall be sufficient authority for transportation or removal, during the prescribed period, from any notified place of a series of consignments of specified goods so, however, that the aggregate amount of the tax leviable in respect of all such consignments does nottexceed the amount ..of the deposit.
(4) Where any consignments are transported or removed under the receipt referred. to in sub-section (2), ;the prescribed authority shall adjust against the deposit, the taxes leviable in respect of -the consignments.
(5) The balance, if any, of the amount of the deposit remaining at the credit of the dealer at the end of the prescribed period shall, on his application, be refunded to him or may, at his. option, be credited towards any deposit in respect of any future period for which such dealer may want to make a fresh deposit.
Twsnoport 21. (1) Where the prescribed authority has found from peas where the evidence adduced before it by the dealer that no tax is ao Mx is leviable under this Act on the entry of any specified goods Av9able• into the Calcutta Metropolitan Area on the ground that ench goods are not intended to be consumed, used or sold in such Metropolitan Area, the prescribed authority shall grant a transport pass certifying that no tax is leviable under this Act on such specified goods and every specified goods to which such transport pass relates may be taken from one place to another throughout the Calcutta Metropolitan Area on production of such transport pass.
(2) If the whole or any part of the goods referred to in sub-section (1) is consumed, used or sold in the Calcutta Metropolitan Area, tax shall be levied and collected under this Act on so much of such goods as is consumed, used or sold in the Calcutta Metropolitan Area.
CHAPTER V SEARCH AND snuuitsi Poorer do 'erten things for Rewiring somplianoe with the provisions ethic Act.
22. Subject to such rules as may be prescribed, the prescribed authority may, for securing compliance with the provisions of this Act or for caliyag out the purposes of this Act,—
(a) open any package entering the Calcutta Metropolitan Area and examine the contents thereof, with a view to ascertaining whether any tax leviable under this Act is payable for the entry of such.
goods into that Area;
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970.
18 or 1970.]
•
(b) on the entry in, or at the.time of the transportation or removal from, a notified place, of any goods, take samples of such goods for ascertaining whether any tax* leviable under this Act is payable;
Provided that such samples shall, if practicable, be restored to the owner thereof or compensation shall be paid therefor to the owner at the market valne;
(c) intercepk and search any vehicle, vessel, animal or any load carried by a person, within the Calcutta Metropolitan Area;
(d) seize any specified goods which it has reason to believe are being, or have been, transported or removed from a notified place in contravention of the provisions of this Act together with any container or other materials for the packing of such goods;
(e) detain at any notified place, any specified goods - together with the container or packing thereof;
(f) enter and search any place where it has reason to believe that any stocks, accounts, registers, vouchers or other documents referred to in clause (a) of section 29 are kept, or are being kept for the time being, and if it has reason to believe that tax leviable under this Act, is being evaded, seize and detain them for so long as may be necessary for examination or for the purposes of prosecution.